PT Provident Agro Tbk • Laporan Tahunan
2016 Annual Report
192
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E34 Exhibit E34
PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
Lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Continued
s. Perpajakan Lanjutan s. Taxation Continued
Pajak kini Beban pajak penghasilan kini dihitung dengan
dasar peraturan perpajakan yang berlaku atau secara substantif berlaku pada periode pelaporan.
Aset danatau liabilitas pajak penghasilan kini terdiri dari kewajiban kepada maupun tagihan
dari, fiskus terkait dengan periode pelaporan kini atau sebelumnya, yang belum dibayar pada
akhir setiap periode pelaporan. Aset danatau liabilitas pajak penghasilan kini tersebut dihitung
berdasarkan tarif pajak dan peraturan perpajakan yang berlaku pada periode fiskal terkait
berdasarkan laba kena pajak periode tersebut. Seluruh beban aset atau liabilitas pajak kini,
diakui sebagai unsur beban pajak penghasilan di dalam laba rugi.
Current tax The current income tax charge is calculated on the
basis of the tax laws enacted or substantively enacted at the reporting date. Current income tax
assets andor liabilities comprise those obligations to or claims from, tax authorities relating to the
current or prior reporting period, that are unpaid at the end of each reporting period date. They are
calculated according to the tax rates and tax laws applicable to the fiscal periods to which they
relate, based on the taxable profit for the period. All changes to current tax assets or liabilities are
recognized as a component of income tax expense in profit or loss.
Pajak tangguhan Aset dan liabilitas pajak tangguhan diakui dengan
menggunakan metode laporan posisi keuangan, pada perbedaan temporer antara dasar pengenaan
pajak aset dan liabilitas dan nilai tercatatnya di dalam laporan keuangan konsolidasian. Aset pajak
tangguhan diakui bagi seluruh perbedaan temporer yang dapat dikurangkan sepanjang
terdapat kemungkinan laba kena pajak di masa depan akan timbul di mana perbedaan temporer
yang dapat dikurangkan dapat diutilisasi. Liabilitas kena pajak diakui bagi seluruh
perbedaan temporer kena pajak. Manfaat pajak di masa depan, seperti akumulasi kerugian pajak
yang belum dikompensasi, juga diakui selama realisasi manfaat tersebut kemungkinan terjadi.
Deferred tax Deferred income tax assets and liabilities are
recognized, using the balance sheet method, on temporary differences between the tax bases of
assets and liabilities and their carrying amounts in the consolidated financial statements. Deferred
tax assets are recognized for all deductible temporary differences to the extent that it is
probable that future taxable profit will be available against which the deductible temporary
difference can be utilized. Deferred tax liabilities are recognized for all taxable temporary
differences. Future tax benefits, such as the carry-forward of unused tax losses, are also
recognized to the extent that realization of such benefits is probable.
Nilai tercatat aset pajak tangguhan dikaji ulang setiap periode pelaporan dan dikurangkan selama
tidak terdapat kemungkinan laba kena pajak yang cukup akan timbul untuk mengutilisasi sebagian
atau seluruh aset pajak tangguhan. Aset pajak tangguhan yang tidak diakui, dinilai ulang setiap
periode pelaporan dan diakui sepanjang terdapat kemungkinan penghasilan kena pajak di masa
depan akan memulihkan aset pajak tangguhan. The carrying amount of deferred tax assets is
reviewed at each consolidated statements of financial position date and reduced to the extent
that it is no longer probable that sufficient taxable income will be available to allow all or part of the
deferred tax asset to be utilized. Unrecognized deferred tax assets are reassessed at each
consolidated statements of financial position date and are recognized to the extent that it has
become probable that future taxable income will allow the deferred tax assets to be recovered.
Jumlah aset atau liabilitas pajak tangguhan ditentukan dengan menggunakan tarif pajak yang
berlaku atau secara substansial berlaku pada tanggal pelaporan dan diharapkan berlaku pada
saat asetliabilitas pajak tangguhan diselesaikan dipulihkan.
The amount of the deferred tax asset or liability is determined using tax rates that have been enacted
or substantively enacted by the reporting date and are expected to apply when the deferred tax
assetsliabilities are settledrecovered.
PT Provident Agro Tbk • Laporan Tahunan
2016 Annual Report
193
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E35 Exhibit E35
PT PROVIDENT AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN UNTUK TAHUN YANG BERAKHIR PADA
31 DESEMBER 2016 Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT PROVIDENT AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2016 Expressed in thousands Rupiah, unless otherwise stated
2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN
